Professional Documents
Culture Documents
students of LSPU-SCC
Introduction
financial position, and cash flows over a particular period was summarized by
thousands of financial transactions it may have entered into over this period. At
making two recording entries for each transaction: in one account is debit and
in another is credit. This kind of method helps prevent having errors because
the total sum of debits must be equal to the sum of credits. The recordation of
record keeping, tracking transactions within that system of record keeping, and
decisions. They use several paper ledgers and journals where accountants
detailed the accountant must carefully enter the information of the transaction
into physical book. These manual accounting systems are wholly used for
preparing income tax returns, reports to managers, bills to customers and other
relatively slower internal control reporting, routine work, and greater difficulty to
technology is the main part of our modern society and business practices. It
also plays a major important role in accounting as it helps in reducing the time,
effort and cost of record keeping while improving clerical accuracy. Technology
has distinct the way we store, process and summarize large masses of data
which makes accounting free to increase its field. Computer has the ability to
add and subtract, but frequently not to multiply or divide, the computer run with
productivity, and easy back up and restoration of records. Despite all the
advantages of the system it will also mean that you have to shell some cost in
developing, introducing and using the system. You also need to have special
Theoretical Framework
comparison between the previous and current data as well as the data of other
companies and it also give the true and transparent financial statements that
government, and investors. He also found out that many entrepreneurs do not
benefit the use of their financial statements and do not keep a proper record.
Small and even medium enterprise business owners are not expert when it
comes to accounting but even though they are not experts, they know the
process including the financial statements and they can identify the best
accounting information but it greatly saved time, perfect, fast, and made
was caused by the business owners because they fail to hire an accountant.
Some of them think that they will get less benefit as compared to cost they will
incur. They also think that there are some unique problems which can only be
solved by them and not by others. He also added that the owner-managers are
journals, ledgers, and vouchers. Thus there would not be any problem in filing
accounting system the last even though it should be the first. The owners of
For learning to take place, the theories of manual accounting above may
help those students including those who have learning difficulties in accounting
every business.
Conceptual Framework
LSPU-SCC.
IV DV
1. Age 1. Score
2. Gender
Manual Accounting
1. Time Consumed
2. Equipment
Frame 1 Frame 2
1.2 Gender
Research Hypothesis
This study would be beneficial for many individuals and groups in these
modern days. It will be very helpful to understand and improve oneself and by
the use of this research, the beneficiaries have advantage like they will know
the effectiveness of manual accounting that they may apply it to their self.
Students. By the use of this research, students are able to learn and
Teachers. This study will help the teachers to improve their teaching
styles and find the easiest yet most effective way of teaching manual
local literature by using this as related studies. Although the findings of the
study will apply only to the actual participants, the findings may still be used as
reference material and database for other researchers who are interested in the
the Senior High School ABM students of LSPU-SCC through their demographic
profile in terms of age and gender, and manual accounting process in terms of
Definition of Terms
readers.
Accounting -